A presente dissertação de Mestrado visa a discutir os limites da imputação penal de delitos de lavagem de dinheiro a funcionários de instituições financeiras que, ordenada ou casualmente, sejam envolvidos em ações praticadas por terceiros, clientes ou não destas instituições, e que possam configurar a realização do tipo objetivo do crime de lavagem de ativos. Com este propósito, são discutidos aspectos como a evolução da ideia de imputação penal vis-a-vis o desenvolvimento do pensamento chamado pós-contemporâneo e suas implicações na dogmática do concurso de pessoas. Ademais, são também descritos detalhadamente os momentos relativos à lavagem de dinheiro que podem ser propícios à participação de agentes financeiros, debatendo-se, em cada caso, a possibilidade ou não de imputação do crime de lavagem a estes agentes. / The following dissertation aims to discuss the limits of criminal imputation of money laundering on financial institutions employees that, casually or not, become involved in actions perpetrated by third parties, clients or not, of those institutions, which may configure the money laundering criminal fattie species. With this purpose, aspects such as the development of criminal imputation idea vis-a-vis the post-contemporary thinking and its implications to criminal participation theory are discussed. In addition, we focus specifically on the probable moment of the money laundering scheme in which the financial agent might be involved, debating, case by case, the possibility of incrimination.

Penningtvätt och finansiering av terrorism är ett internationellt problem som ständigt hotar världsekonomin och det finansiella systemet. Detta har medfört att Financial Action Task Forces grundläggande rekommendationer, som legat till bas för en stor del av regelverken inom den svenska finanssektorn, besitter en betydelsefull roll, likaså enskilda bankmedarbetares beslutsfattande inom de svenska storbankerna.Syftet med studien är att förstå hur och varför det kan existera ett gap mellan FATF:s grundläggande rekommendationer och några svenska bankers agerande i reglering av penningtvätt genom att observera enskilda bankmedarbetares beslutsfattande inom de svenska storbankerna.Beslutsteorier ligger till grund för att förstå hur psykologiska kognitioner kan påverka en individs beslutsfattande. Vår föreställning har även varit den, att enskilda bankmedarbetare inom de svenska storbankerna kan fatta beslut och utföra handlingar i relation till organisationsförhållande så som styr- och kontrollsystem, komplexa organisationsmiljöer, informationssystem, individuell kompetens samt selektion, urval och värderingar, som råder inom banken.Sett till vår teoretiska referensram, empiriska insamling och analys har vi konstaterat att de olika organisationsförhållandena kan vara bidragande faktorer till varför penningtvätt inom svenska storbanker kan uppstå. Banktjänstemän fattar inte enbart oönskade beslut på grund av brister i organisationsförhållandena, utan även på grund av olika kompetensnivåer som innebär att vissa medarbetare med högre kompetens erhåller ett bredare handlingsutrymme. Under studiens gång har vi fått en indikation på att kundkännedom och kundrelation kan vara en kritisk faktor till uppkomsten av penningtvätt, då det existerar osäkerhet i enskilda bankmedarbetares bedömning av kunders trovärdighet / Money laundering and terrorist financing is an international issue that is constantly threatening the world economy and the financial system. This meaning, that FATF's fundamental recommendations, as a basis for a large part of the regulations, within the Swedish financial sector have a significant role in the counter of money laundering as well as the decision-making of bankers in the Swedish major banks.The purpose of the study is to understand how and why there exists a gap between the Financial Action Task Force's fundamental recommendations and the behavior of a number of Swedish banks in the regulation of money laundering by observing bankers'decisionmaking.By applying an abductive approach, decision theories lay the foundation for understanding which psychological cognitions can affect a bankers decision making. Our idea has also been that individuals in the Swedish major banks can make decisions in relation to which organizational relationships such as control system, complex work environments, informations systems, selections and values exist within the bank.Referring to our theoretical reference framework, empirical collection and analysis, we have found that the different organizational relationships can be contributing factors to why money laundering within Swedish major banks can arise. Bankers not only take unwanted decisions because of the shortcomings in the organizational relationships, but also because the employees have different levels of competence and thus have wider scope for action. During the study, we have received an indication that customer relationships and how well bankers knows the customer, can be a critical factor to the emergence of money laundering.

<p>The aim of this research paper is to examine the legal framework for the recovery of corruptly-acquired assets, with particular emphasis on the Nigerian situation. Its primary focus is a detailed examination of the legal mechanisms for the recovery of such assets in the context of international asset recovery. Despite the success of the Nigerian government in recovering the Abacha loot,8 siphoning off of public funds by public office holders continues, and charges of fraud persist against top bank executives alleged to have converted depositors&rsquo / funds fraudulently. The prevailing criminal or conviction-based forfeiture mechanism in Nigeria appears inadequate to deal effectively with these situations. The need to enhance capacity through the adoption of civil or non-conviction based forfeiture laws therefore becomes imperative.</p>

The paper examines the approach taken by Russian government to control money laundering by creating the preventive framework which has undergone significant changes over the past six years. With respect to the prevention of money laundering, the discussion involves a review of international standards and norms which constitute the global AML regime. Recognizing the need for adding the domestic dimension to the studies of international regimes with the help of two-level game theory, the paper further analyzes the preventive pillar of the domestic AML regime in Russia in comparison with the global standards. It concludes that the federal law, which is the cornerstone of the domestic AML regime, as well as institutional framework created in Russia, both formally comply with the international norms. The analyses of the practical implementation of the AML legislation in the financial institutions focus on legislative base for the regulated, behavioral patterns of the banks in the AML prevention, and the conflicts and debates, lately emerged within the domestic AML regime. This paper aims to show how new regulations have influenced both domestic AML regime and its main actors. The paper concludes that the existent domestic regime lacks interaction and communication between its actors which leads to the breach of the main principle and goal of a regime – cooperation. The paper argues that the representatives of banking community in Russia could play the role of epistemic community proposed by the cognitive theory of international regimes. Given the functions of epistemic community it could foster better understanding of the context and purposes of the AML regime, thus, decreasing uncertainty and facilitating cooperation between the parties. The paper will conclude with the recommendations on the future research about how risk-based approach to banking regulation of the AML prevention rather than traditional rule-based compliance method can be effective.

<p>The paper examines the approach taken by Russian government to control money laundering by creating the preventive framework which has undergone significant changes over the past six years. With respect to the prevention of money laundering, the discussion involves a review of international standards and norms which constitute the global AML regime. Recognizing the need for adding the domestic dimension to the studies of international regimes with the help of two-level game theory, the paper further analyzes the preventive pillar of the domestic AML regime in Russia in comparison with the global standards. It concludes that the federal law, which is the cornerstone of the domestic AML regime, as well as institutional framework created in Russia, both formally comply with the international norms.</p><p>The analyses of the practical implementation of the AML legislation in the financial institutions focus on legislative base for the regulated, behavioral patterns of the banks in the AML prevention, and the conflicts and debates, lately emerged within the domestic AML regime. This paper aims to show how new regulations have influenced both domestic AML regime and its main actors. The paper concludes that the existent domestic regime lacks interaction and communication between its actors which leads to the breach of the main principle and goal of a regime – cooperation.</p><p>The paper argues that the representatives of banking community in Russia could play the role of epistemic community proposed by the cognitive theory of international regimes. Given the functions of epistemic community it could foster better understanding of the context and purposes of the AML regime, thus, decreasing uncertainty and facilitating cooperation between the parties. The paper will conclude with the recommendations on the future research about how risk-based approach to banking regulation of the AML prevention rather than traditional rule-based compliance method can be effective.</p>

<p>The aim of this research paper is to examine the legal framework for the recovery of corruptly-acquired assets, with particular emphasis on the Nigerian situation. Its primary focus is a detailed examination of the legal mechanisms for the recovery of such assets in the context of international asset recovery. Despite the success of the Nigerian government in recovering the Abacha loot,8 siphoning off of public funds by public office holders continues, and charges of fraud persist against top bank executives alleged to have converted depositors&rsquo / funds fraudulently. The prevailing criminal or conviction-based forfeiture mechanism in Nigeria appears inadequate to deal effectively with these situations. The need to enhance capacity through the adoption of civil or non-conviction based forfeiture laws therefore becomes imperative.</p>

Background: As a tactic of combating money laundering, auditors have been introduced asguardians and enforcers of the laws, due to their insight into company affairs. However, as shownby the Finance Police, it is rare that auditors report suspicions on money-laundering activities.That is, despite the obligations imposed on the profession, their share of total number or reportfiles each year a very small fraction. Aim: When investigating the infrequent reporting by auditors, it all boils down to a seemingexpectation gap. As such, the aim of this study has been to test that hypothesis, by conducting anattitude survey among Swedish auditors, as we believe the attitude towards the obligations tohave an impact on the tendency to report. Method: The perception of auditors on their role in combating money laundering and thehypothesized expectation gap between the audit profession and the state in its legislative capacitywas explore through the use of a questionnaire sent to 68 authorized or approved auditors withinthree different categories of firms; big-four firms, second tier firms and small local firms inStockholm and Uppsala. Conclusion: We cannot with certainty draw conclusion on whether the auditors’ perceivethemselves as having an obvious preventive role in the fight money laundering due to ambiguousanswers, but there seem to exist a somewhat opposed attitude toward the suggested duty to detectmoney laundering during audits. Nevertheless, traces of an expectation gap were found in thisstudy. However, with a sample size of 20 respondents, we cannot make generalizations withoutcareful consideration. As such, the findings of this study should be regarded as indicative ratherthan definitive.

Bakgrund: Penningtvätt har under de senaste åren ökat och fått mycket uppmärksamhet. Nya lagar och regleringar med syfte att förebygga och bekämpa penningtvätt har tagits fram. För att uppnå målen har ett flertal organisationer skapats på nationell och international nivå. Flera tillsynsmyndigheter har fått uppdraget att medverka i bekämpning av penningtvätt. Syfte: Syftet med studien är att undersöka revisorns förhållnings- sätt till lagen om penningtvätt. Studien syftar även till att redogöra för revisorns ansvar gentemot penningtvättslagen samt framhålla vad begreppet kundkännedom innebär för revisorn i förhållande till lagen. Metod: För att uppnå studiens syfte har denna undersökning använt sig av den kvalitativa metoden. Intervjuformen som tillämpas är semi-strukturerad och studiens urval är ett icke-sannolikhetsurval. Undersökningens oberoende variabler är penningtvättslagen, revisorns ansvar och kundkännedom. Resultat: Studien visar att penningtvättslagen inte i någon större uträckning påverkat revisorns förhållningssätt. Gällande revisorns ansvar i förhållande till lagen anses lagen tämligen verkningslös ur ett brottsbekämpande perspektiv men kan ha positiv verkan ur ett brottsförebyggande syfte. Slutligen visar studien att ett effektivt sätt att motverka penningtvätt är att ha en god relation till klienten. / Background: Money laundering has increased particularly in recent years and received much attention. New laws and regulations with the aim of preventing and combating money laundering have been introduced. To prevent and fight money laundering organizations have been created on international levels. On national levels different official regulators have received assignments to participate against money laundering. Purpose: The purpose of this study is to examine the auditors' approach to the law of money laundering. The study will also explain the auditor's liability to the anti money laundering act and emphasize what the concept of customer due diligence means for the auditor in relation to the law. Method: In order to achieve the purpose of the study this survey uses the qualitative method. The interview shape applied is semi-structured with a non-probability selection. The independent variables of the study are the laundering act, the auditors' responsibility and costumer due diligence. Conclusion: The study shows that the money laundering act not has affected the auditors' approach to any greater extent. Regarding the auditors' responsibility the law is considerable ineffective from a law enforcement perspective but can deliver positive results from a law enforcement purposes. Finally, the study shows that an effective way to prevent money laundering is to have a good relationship with the client.

Univ., Diss.--Würzburg, 2001.

Orientador: Daniel Damásio Borges / Resumo: Inquestionavelmente, no atual cenário da globalização, deparamo-nos com o avanço vertiginoso dos crimes transnacionais, em especial da lavagem de capitais. Desta forma, os Estados e organismos internacionais, como a Organização das Nações Unidas (ONU), juntaram esforços para prevenir e combater a macrocriminalidade. Neste momento, percebeu-se também que os instrumentos clássicos de cooperação internacional eram insuficientes, à medida que os delitos se multavam rapidamente. Neste contexto, surge o Grupo de Ação Financeira Internacional (GAFI) por iniciativa do G-7, responsável pela definição de padrões internacionais para o combate e prevenção à lavagem de dinheiro. Assim, a finalidade desta dissertação é de analisar a verdadeira importância da cooperação jurídica internacional para o enfrentamento do crime de lavagem de dinheiro, no âmbito do GAFI, através das recomendações 36 a 40, já que se mostram como ferramentas úteis e efetivas. Assim, este estudou buscou amparo na abordagem lógico-dedutiva, realizada através de levantamento e análise bibliográfica, no intuito de apontar as razões determinantes que influenciam os Estados a aderirem os padrões internacionais recomendados pelo GAFI. / Abstract: Unquestionably, nowadays in the current scenario of globalization, we are faced with the rapid advance of transnational crimes, especially money laundering. States and international organizations, such as the United Nations (UN), have joined efforts to prevent and combat macro-crime. At this point, it was also realized that the classical instruments of international cooperation were insufficient as the crimes were quickly mutated. In this context, the International Financial Action Task Force (FATF) emerges on the initiative of the G-7, organism responsible for defining international standards for combating and preventing money laundering. Thus, the purpose of this dissertation is to analyze the true importance of international legal cooperation to face the crime of money laundering, within the FATF, through recommendations 36 to 40, since they are shown as useful and effective tools. This study sought support in the logic-deductive approach, using survey and bibliographic analysis, in order to identify the determining reasons that influence the States to adhere to the international standards recommended by the FATF. / Mestre